Revenue and Customs v Facilities and Maintenance Engineering Ltd: ChD 30 Mar 2006

The contractor sought an exemption certificate. The revenue refused it saying that he had failed to make the appropriate returns, and now appealed the General Comissioners’ decision to issue one.
Held: This was not a situation where there was any discretion. The section was rigorously prescriptive save only where a failure was ‘minor and technical’. Payments had been late for 32 out of 34 months.

Judges:

Park J

Citations:

Times 18-Apr-2006, [2006] EWHC 689 (Ch)

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 565

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 05 July 2022; Ref: scu.240432